$14 million--Additional cost for the school, should 10,000 people
incur an average amount of expenses battling an identity theft crime
Many trust fiduciaries
incur investment adviser fees while administering the trust.
A lender making, purchasing, renewing or renegotiating a loan, may
incur a variety of expenses to third parties in connection with such loan, such as broker commissions, appraisals, and environmental and engineering reports.
business, a buyer's 338(g) election for its purchase of the foreign target won't
incur any U.S.
Thus, the Truth in Savings law likely caused every depository institution to change its practices for consumer deposit accounts, and thereby to
incur costs.
The Tax Court rejected the successor argument but considered Square D's alternative claim: It considered whether a taxpayer must be legally obligated to make a payment before it can deduct the payment since it did not
incur the expenses.
Put another way, the expense cannot be one individuals commonly
incur. Since it is common for individual taxpayers with large portfolios to use outside advisers and pay for their advice, the trust did not
incur a unique expense.
(6) In addition, taxpayers may
incur a plethora of non-software related expenditures to address business issues arising from the year-2000 issue.
The holding in Woodward also applies to costs incurred by minority shareholders who
incur legal fees to appraise their minority stock interest.
FASB's proposal mandates that utilities recognize a liability for nuclear decommissioning obligations at the time they
incur those obligations--generally at the time of initial plant operation.
Caveats: An employer adopting a WBP and funding a trust to provide current and retiree medical benefits should be wary of plans that claim to offer deductions appearing to be considerably in excess of the actual costs an employer would
incur if the benefits were insured through a commercial insurance company.
In order to reduce future operating expenses and consolidate the number of physical locations following an acquisition, companies often
incur fees and charges to terminate leases or contractual commitments.
Investors may
incur legal expenses in an effort to recoup their loss.
Entities reasonably could argue that they will
incur R&D costs to generate potential new revenue streams (such as discoveries of new vaccines); management would rarely approve similar arguments for uncertain internal-use software projects unless it was sure it had the technology to develop the software.
In TAM 9541005, the IRS ignored the fact that the company's liability to
incur the costs derived from its ownership of the land prior to the contribution to the county.
